Delaware gazette and state journal. (Wilmington, Del.) 1883-1902, 1887-03-17
THB TAX BxEMPTIoN.
Levy Court 10 ASK for tine Euact-
ment of n Measure kkestoripg
Taxes on HtaIirOssds, Property.

GHena of a Measure kkest0ripR
Taxes on zfaIIroads' Property.
The decision of the court of errors
and appeals exempting railroad com
panies from county and municipal taxes,
Is regarded with considerable concern by
the levy court The matter was inform
ally discussed among the members Of
that body Thursday morning.
From the stand point OF some Of the
members who have expressed themselves
on the matter, it is believed that the conn
mittee is about 10 undertake fruitless
work, This opinion is based chiefly upon
the assertions of resident Of Dover, who
has been identified in various ways
with the workings Of the Legislature for
several years, whose belief il il that tho
upper House will not pass any measure in
opposition to the wishes of the railroads
This charge is made more emphatic by
the gentleman referred to, who holds
that the railroads have majority Of close
adherenta il the Senate. The levy court
nevertheless, will present iis bill to tie
General Assembly, and an effort will DO
made to nave il PISSED, rest oring 20 the
county tax npUn he railroads. property
A fairly authentic es,i,nats made feom
ths assessment books in the levy conrt by
some Of the members shows thnt this
county alone will lose about s 10, ,09e. e.
its reyRpue, besides the various hundreds
will DO deprived of good portion ~
their road and school taxes swelliDg the
above amount to upward of $i4 600 In
this oity alone the etidnty will be drprisa.i
Of $3,396.3b county tax alone, NOT to
mention the amount the city will lose.
These amounts, as yet, represent little
more than the r. w. a b. railroad
taxeH and the aggregate will doubtless be
much greater when the b. & p. roads
property is improved in this city and
along the line.
Unless this tax is restored to the county
the court will be obliged to greatly IN
crease the ta1-rRte for the ensuing year,
and in view of several projected improve
ments much anxiety is felt by the mem
bers.
II is also reported upon reliable author.
ity that the railroad companies will at
once enter proceedings for the recovery
of overpRid taxes, the full amount of
money paid upon the assessment of rail-
road properties for the period covered by
the decision oil the court
George v. Massey, ESD, counsel for the
Pr W. b. Railroad Company, Friday
said TO a GAZETTE representative that
he does not claim that the recent deci-
sion OF the court of errors and appeals ex-
empts his client from the payment OF munic-
ipal taxes assessed under the present char
ter OF the city of Wilmington. He clnstrues
the decision as covering all taxes imposed
under laws of the State antedating the COM
mutation act Of 1873, bringing county taxes
Within its scope but exempting city taxes
because the charter OF Wilmington was
re-enacted In lSS5.and the present corpora
tion of Wilmington Is, therefore, not a
creature of the laws In existence In 1873.
The best evidence that this is our posi-
tion," he said, SIS that we have paid the
municipal taxes on our property"
In this connection it may be remarked
that Judge Grubb, in preparing and deliver
Ing his opinion, carefully avoided all refer
ence to municipal taxation; that Judge
Houston made no direct reference to muni-
cipal taxes, and that chief justice, In his
dissenting opinion, stood alone In naming
such taxes as among those which the con.
strucdon placed by the majority of the court
on the law would affect. The language Of
the law, 1t may be repeated, is: SIN lieu of
all taxes which may hereafter become due
from said company In each year, as afore-
said, under any and all laws of this State.''
In regard to the decision OF the court Of
errors and appeals, Levi O. Bird ESQ. eoun-
sci for the Baltimore Il Philadelphia rail-
road, also says that he does not claim ex-
emption from municipal taxation. Its
charter places 1t In the same boat with the
p, W. a. B railroad, and whatever stand Is
taken by the one company, will probably be
accepted by the other
The Wilmington & Northern railroad, It
is claimed, has mover been brought within
the range of the Communication act, and the
decision, probably, will not affect its rela-
tlons with the taxing powers; Indeed 1t is
doubted In high quarter whether the de-
cision appliesto any other company than
the The ? :, " W&a. 80.